JUDGMENT :

(Rakesh Thapliyal, J.) :

1. The instant Criminal Miscellaneous Application has been preferred by the applicant under Section 482 CrPC assailing the order dated 27.05.2024, passed by the learned District and Sessions Judge, Rudrapur, District Udham Singh Nagar in Miscellaneous Application No. 87 of 2024, preferred on behalf of the State Tax Department under Section 439 (2) CrPC, whereby, the bail granted to the applicant by order dated 05.03.2024 in Second Bail Application No. 359 of 2024 was cancelled and the applicant was directed to surrender.

2. Brief facts of the case are that the Deputy Commissioner, Special Investigation Branch (GST-State) being a “proper officer” under the provisions of Uttarakhand Goods and Services Act, 2017 and authorized to file the complaint preferred a complaint on 18.12.2023 in the Court of Chief Judicial Magistrate, Udham Singh Nagar, which was registered as a Complaint Case No. 818/STB/RDP /03/03/2023, against the present applicant for the offences punishable under Sections 132(1)(b), 132(1)(c) and 132(1) of Uttarakhand Goods and Service Tax Act/The Central Goods and Service Tax Act, 2017.

3. Before filing the said complaint, the competent